SolvedCOM80011 | Interest: how interest is calculated: forms
From HM Revenue & Customs · COTAX Manual
The following forms are relevant to charging credit or debit interest clerically.
| Form | Description |
|---|---|
| AZ44 | The HMRC Payments form to obtain authority to discharge interest. |
| AZ63 | Debt Management Office form to obtain authority to discharge interest. |
| CT250(P) | CT responsible office notification to HMRC Payments where COTAX is unable to handle the interest consequences of a relief displaced as a result of a carryback or a claim under Section 458 (S458) Corporation Tax Act (CTA) 2010 that the loan to a participator has been repaid (or partly repaid) on or after 1 April 2010 or under Section 419 (S419)(4) Income and Corporation Taxes Act (ICTA) 1988 where the repayment was before 1 April 2010. It is an eForm available in SEES. If the [Send] button doesn't work, email the completed form to CT Unit, CT Ops Enquiry (DMB). See COM53300 for guidance on when to complete a CT250(P). |
| onlineforms/OLO2 complaint submission | Submission form used in the HMRC Payments and Debt Management Offices to refer a case to the Interest Review Unit. |